Studies On The Application Of Risk Oriented Audit In Xinghua Accounting Firm Jiiin Branch

CPA audit originated from the separation of corporate ownership andmanagement, is the product of a certain stage of the development of the marketeconomy to. From sixteenth Century to eighteenth Century, the CPA has appeared inall parts of the world, from eighteenth Century to twentieth Century has been therapid development of economy, the degree of socialization of production is greatlyincreased, ownership and management of enterprises to further separation, CPAaudit has been further development. In twentieth Century, after80years, the rapiddevelopment of economy, society changed rapidly, have a major impact on theenterprise management, enterprises to enter the era of competition, managementrisk is gradually increased, failures often occur. Faced with such a severe form, thetradition altrans action based auditing. The system based auditing has not suited, inurgent need of new auditing methods, risk oriented audit result.In February15,2006the Ministry of Finance issued introducing riskoriented concept China CPA professional standards, to achieve convergence withinternational auditing standards in2010, November, and has been revised to38auditing standards, maintained a sustained and comprehensive convergence with theinternational standards of auditing. At present, CPA firms in Jilin have begun touse the risk oriented audit mode, but there are many problems, understanding of therisk oriented audit mode is not deep enough, the practical application isnot good, not to save the audit time, improve the audit effecttargets. Therefore, the risk oriented audit approach has important practical significance in the research and application of Xinghua Jilin branch.This paper from the generation and development of CPA, in-depthunderstanding of the risk oriented audit model. In practice, through the methodof questionnaire investigation and case study, research on the method of modern riskoriented audit in the application status of Xinghua Jilin branch, this study has thefollowing significance to audit practice: first, is conducive to the risk oriented auditmodel in thoroughly Xinghua Jilin branch; second, can promote the XinghuaJilin office to improve the quality of personnel, strengthening the auditrisk identification and response capabilities; third, can guide the Xinghua Jilinbranch building the organizational structure and salary system; fourth, provide areference for the Jilin area of small firms using modern risk oriented auditin practice.After the description of the related problems, to explore the causes of theproblem, on this basis, aiming at the existing problems, and puts forward threesuggestions: first, strengthen the risk oriented audit model; two, improve businessprocess; three, increase the daily training.In this paper, on the basis of the theory, the collection of relevantinformation, summarizing audit methods, to deepen the understandingof audit theory. To explore the application of the modern risk oriented auditingmode in Xinghua Jilin branch in practice, has the innovation in the aspects ofpractical application.